THE INFLUENCE OF PROFITABILITY, POLITICAL CONNECTIONS, COMPANY SIZE, AND INDEPENDENT COMMISSIONERS ON TAX AVOIDANCE
Keywords:
Company size, concentration of public ownership, size of the Board of Commissioners, size of Audit Committee, complexity of business, disclosure of intellectual capitalAbstract
This research aims to obtain the empirical evidence of the effect of profitability, political connection, firm size, and independent commissioner on tax avoidance. This research applies quantitative approach with a documentation method, involving secondary data from the companies' annual financial reports published on the official website of the Indonesia Stock Exchange. The observable data include 78 samples from property and real estate companies listed on the Indonesia Stock Exchange between 2020 and 2022, selected through purposive sampling, and are analyzed by multiple linear regression. The research results exhibit that profitability, political connection, and firm size have a significant effect on tax avoidance while independent commissioner has no effect on tax avoidance. This research provides an implication for the literature on agency theory and tax management that profitability, political connection, firm size, and independent commissioners are interconnected to affect tax avoidance.
